Browsing by Author "Borshchuk, I."

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Kierunki zmian sprawozdawczosci finansowej
(Видавництво Львівської політехніки, 2012) Bek-Gaik, B.; Turlej, J.; Borshchuk, I.
Досліджено сучасну концептуальну спрямованість розвитку моделі фінансової звітності, її функціональну роль на фінансових ринках та об’єктивність характеристики бізнесу. Наведено адаптивні підходи до підвищення прозорості і суттєвості інформації фінансової звітності, досягнення тісних взаємозв’язків між її елементами. The growing requirements for financial statements and expectations the users resulted in the evolution of financial reporting model. This article describes a change in the presentation of financial statements proposed by the IASB / FASB. These changes concern the increasing range of information about the achievements of those handed users and a form of communication between the company and its owners.
Methodology of construction accounting nomenclature codes of non-automatic informational base of computer accounting system
(Lviv Politechnic Publishing House, 2018-02-26) Shkvir, V.; Borshchuk, I.; Lviv Polytechnic National University
The basic approaches for creation a computer accounting informational system (KIS-BO) have been determined and the theoretical aspects of designing non-automatic information base (IB) have been found out. The main emphasis is on such a component of ectopic IB, as the codes of accounting nomenclature, because the further effective exploitation of KIS-BO depends on their rational construction. It is shown that classification and encoding is an undivided creation and operation element of the computer informational base. The aim of classification and encoding is to order and coordinate various objects, concepts, properties or other elements of information. The employment of codes can significantly reduce the amount of information and the complexity of its processing at all stages of the technological process of automated data processing. The method of designing codes of accounting nomenclature is proposed and an example of this implementation is given.
The specifics of designing informational documents of nonauthomated database of the computer accounting system
(Видавництво Львівської політехніки, 2019-02-28) Shkvir, V.; Borshchuk, I.; Lviv Polytechnic National University
Theoretical aspects of designing informational documents of nonauthomated database of computer accounting system (CIS-BO) are clarified. At the same time, the main emphasis is on such components of nonautomated database, as information documents with operational and resultant information, because for machine processing of data their proper construction defines the efficient operation of CIS-BO.The conditions of functioning CIS primary documents remain the leading carriers of input (primary) data and a means of registration performed by enterprises or establishments toward economic operations. Despite current trends in the use of paperless informational technology, the document is still the most widespread carrier of information.There is a technique of designing forms of operational information, taking into account the peculiarities of the application of different methods of controlling the correctness of informational input. Also, there are works on creating visual forms of information output.